WAVE LIFE SCIENCES LTD.
7 Straits View #12-00, Marina One East Tower
Singapore 018936
May 2, 2022
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attn: Tim Buchmiller
| RE: | Wave Life Sciences Ltd. |
Registration Statement on Form S-3
Filed March 3, 2022
File No. 333-263251
Acceleration Request
Dear Mr. Buchmiller:
With respect to the above-referenced Registration Statement on Form S-3 (the “Registration Statement”), and pursuant to Rule 461 of Regulation C promulgated under the Securities Act of 1933, as amended, the undersigned hereby respectfully requests, on behalf of Wave Life Sciences Ltd. (the “Company”), that the Securities and Exchange Commission (the “Commission”) accelerate the effective date of the Registration Statement to Wednesday, May 4, 2022, at 4:00 p.m. Eastern Time, or as soon as practicable thereafter.
The cooperation of the staff in meeting the timetable described above is very much appreciated.
Please call John T. Rudy or John P. Condon of Mintz, Levin, Cohn, Ferris, Glovsky and Popeo, P.C., counsel to the Company, at (617) 542-6000, with any comments or questions regarding the Registration Statement.
| Very truly yours, |
| WAVE LIFE SCIENCES LTD. |
| /s/ Kyle Moran |
| Kyle Moran |
| Chief Financial Officer |
| cc: | Linda Rockett, Esq., Senior Vice President, General Counsel, Wave Life Sciences Ltd. |
John T. Rudy, Esq., Mintz, Levin, Cohn, Ferris, Glovsky and Popeo, P.C.
John P. Condon, Esq., Mintz, Levin, Cohn, Ferris, Glovsky and Popeo, P.C.